Extract of the financial information of ACY THREE Limited ("ACY THREE") below: Sales Year 2, $70,000; Year 1, $60,000 Cost of goods sold Year 2, $60,000; Year 1, $50,000 Inventory $8,000 End of Year 2, $10,000 ; End of Year 1, End of Year 2, $11,000 ; End of Year 1, Accounts receivable $8,300 Question What is the "average receivable collection period" in Year 2? Select one: A. 49.6 days B. 57.9 days C. 56.6 days D. 66.0 days